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听力原文：Each month the cardholder receives a statement from the bank, which lists the details of all the transactions in the month, together with the total amount outstanding.(4)A．Each month the cardholder receives a statement and the amount of all the trans
题目
听力原文：Each month the cardholder receives a statement from the bank, which lists the details of all the transactions in the month, together with the total amount outstanding.
(4)
A．Each month the cardholder receives a statement and the amount of all the transactions.
B．Each month the bank gives the cardholder a statement showing the total amount outstanding.
C．Each month the bank gives the cardholder a statement showing the compound interest.
D．Each month the bank gives the cardholder a statement showing any minimum amount that needs to be paid.
相似考题
参考答案和解析
解析：statement与the amount of all the transactions不是并列关系，而是包含关系，A项错误；C、D项未提及。
更多“听力原文：Each month the cardholder receives a statement from the bank, which lists the details of all the transactions in the month, together with the total amount outstanding.(4)A．Each month the cardholder receives a statement and the amount of all the trans”相关问题
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第1题：
听力原文：Credit card customers are given a credit limit on the credit card account.
(8)
A．Credit card customers are given a right to buy goods and services.
B．The cardholder can buy goods and services within the credit limit.
C．Normally, banks will set different credit lines to different groups of cardholders.
D．Each month the cardholder receives a statement from the bank.
正确答案：B
解析：单句意思为“信用卡用户在信用卡账户上有特定的信贷限额”。A项缺少前提，C、D项表述正确，但与录音句子内容无关。 -
第2题：
The amount of checks debited against New York banks in October 1982 was 39.27 trillion, which was 42% of the aggregate amount of checks of all the insured banks that month.
A．Right
B．Wrong
C．Doesn't say
正确答案：A
解析：从文中倒数第二句The total amount of cheeks debited against all insured banks in October 1982 was$93.5 trillion, of which 42 percent was from New York banks. 可推导出，因为 93.5×42%=39.27。 -
第3题：
According to the passage, what helps to explain why the population problem has come on "all of a sudden"?
A) The penny which doubles itself every day for one month.
B) The time span of at least two million years in human history.
C) An illustration of the exponential growth rate given by the author.
D) The large amount of money you would luckily make after the fourth week.
正确答案：C
答案：C
[试题分析] 细节题。
[详细解答] 文章第二段第一句谈到This helps explain why the population has come on“all of a sudden”，而根据上下文，this指代前文关于硬币的例子。因此，本题答案为C。
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第4题：
The following financial information relates to HGR Co:
Statement of financial position at the current date (extracts)
The finance director has completed a review of accounts receivable management and has proposed staff training and operating procedure improvements, which he believes will reduce accounts receivable days to the average sector value of 53 days. This reduction would take six months to achieve from the current date, with an equal reduction in each month. He has also proposed changes to inventory management methods, which he hopes will reduce inventory days by two days per month each month over a three-month period from the current date. He does not expect any change in the current level of accounts payable.
HGR Co has an overdraft limit of $4,000,000. Overdraft interest is payable at an annual rate of 6·17% per year, with payments being made each month based on the opening balance at the start of that month. Credit sales for the year to the current date were $49,275,000 and cost of sales was $37,230,000. These levels of credit sales and cost of sales are expected to be maintained in the coming year. Assume that there are 365 working days in each year.
Required:
(a) Discuss the working capital financing strategy of HGR Co. (7 marks)
(b) For HGR Co, calculate:
(i) the bank balance in three months’ time if no action is taken; and
(ii) the bank balance in three months’ time if the finance director’s proposals are implemented.
Comment on the forecast cash flow position of HGR Co and recommend a suitable course of action.
(10 marks)
(c) Discuss how risks arising from granting credit to foreign customers can be managed and reduced.
(8 marks)
正确答案：
(a)Whenconsideringthefinancingofworkingcapital,itisusefultodividecurrentassetsintofluctuatingcurrentassetsandpermanentcurrentassets.Fluctuatingcurrentassetsrepresentchangesinthelevelofcurrentassetsduetotheunpredictabilityofbusinessactivity.Permanentcurrentassetsrepresentthecorelevelofinvestmentincurrentassetsneededtosupportagivenlevelofturnoverorbusinessactivity.Asturnoverorlevelofbusinessactivityincreases,thelevelofpermanentcurrentassetswillalsoincrease.Thisrelationshipcanbemeasuredbytheratioofturnovertonetcurrentassets.Thefinancingchoiceasfarasworkingcapitalisconcernedisbetweenshort-termandlong-termfinance.Short-termfinanceismoreflexiblethanlong-termfinance:anoverdraft,forexample,isusedbyabusinessorganisationastheneedarisesandvariableinterestischargedontheoutstandingbalance.Short-termfinanceisalsomoreriskythanlong-termfinance:anoverdraftfacilitymaybewithdrawn,orashort-termloanmayberenewedonlessfavourableterms.Intermsofcost,thetermstructureofinterestratessuggeststhatshort-termdebtfinancehasalowercostthanlong-termdebtfinance.Thematchingprinciplesuggeststhatlong-termfinanceshouldbeusedforlong-terminvestment.Applyingthisprincipletoworkingcapitalfinancing,long-termfinanceshouldbematchedwithpermanentcurrentassetsandnon-currentassets.Afinancingpolicywiththisobjectiveiscalleda‘matchingpolicy’.HGRCoisnotusingthisfinancingpolicy,sinceofthe$16,935,000ofcurrentassets,$14,000,000or83%isfinancedfromshort-termsources(overdraftandtradepayables)andonly$2,935,000or17%isfinancedfromalong-termsource,inthiscaseequityfinance(shareholders’funds)ortradedbonds.ThefinancingpolicyorapproachtakenbyHGRCotowardsthefinancingofworkingcapital,whereshort-termfinanceispreferred,iscalledanaggressivepolicy.Relianceonshort-termfinancemakesthisriskierthanamatchingapproach,butalsomoreprofitableduetothelowercostofshort-termfinance.Followinganaggressiveapproachtofinancingcanleadtoovertrading(undercapitalisation)andthepossibilityofliquidityproblems.(b)Bankbalanceinthreemonths’timeifnoactionistaken:Workings:ReductioninaccountsreceivabledaysCurrentaccountsreceivabledays=(8,775/49,275)x365=65daysReductionindaysoversixmonths=65–53=12daysMonthlyreduction=12/6=2daysEachreceivablesdayisequivalentto8,775,000/65=$135,000(Alternatively,eachreceivablesdayisequivalentto49,275,000/365=$135,000)Monthlyreductioninaccountsreceivable=2x135,000=$270,000ReductionininventorydaysCurrentinventorydays=(8,160/37,230)x365=80daysEachinventorydayisequivalentto8,160,000/80=$102,000(Alternatively,eachinventoryday=37,230,000/365=$102,000)Monthlyreductionininventory=102,000x2=$204,000OverdraftinterestcalculationsMonthlyoverdraftinterestrate=1·06171/12=1·005or0·5%Ifnoactionistaken:Period1interest=3,800,000x0·005=$19,000Period2interest=3,549,000x0·005=$17,745or$18,000Period3interest=3,517,000x0·005=$17,585or$18,000Ifactionistaken:Period1interest=3,800,000x0.005=$19,000Period2interest=3,075,000x0.005=$15,375or$15,000Period3interest=2,566,000x0.005=$12,830or$13,000DiscussionIfnoactionistaken,thecashflowforecastshowsthatHGRCowillexceeditsoverdraftlimitof$4millionby$1·48millioninthreemonths’time.Ifthefinancedirector’sproposalsareimplemented,thereisapositiveeffectonthebankbalance,buttheoverdraftlimitisstillexceededinthreemonths’time,althoughonlyby$47,000ratherthanby$1·47million.Ineachofthethreemonthsfollowingthat,thecontinuingreductioninaccountsreceivabledayswillimprovethebankbalanceby$270,000permonth.Withoutfurtherinformationonoperatingreceiptsandpayments,itcannotbeforecastwhetherthebankbalancewillreturntolessthanthelimit,orevencontinuetoimprove.Themainreasonfortheproblemwiththebankbalanceisthe$2millioncapitalexpenditure.Purchaseofnon-currentassetsshouldnotbefinancedbyanoverdraft,butalong-termsourceoffinancesuchasequityorbonds.Ifthecapitalexpenditurewereremovedfromtheareaofworkingcapitalmanagement,theoverdraftbalanceattheendofthreemonthswouldbe$3·48millionifnoactionweretakenand$2·05millionifthefinancedirector’sproposalswereimplemented.GiventhatHGRCohasalmost$50millionofnon-currentassetsthatcouldpossiblybeusedassecurity,raisinglong-termdebtthrougheitherabankloanorabondissueappearstobesensible.Assumingabondinterestrateof10%peryear,currentlong-termdebtintheform.oftradedbondsisapproximately($200mx2)/0·1=$4m,whichismuchlessthantheamountofnoncurrentassets.AsuitablecourseofactionforHGRCotofollowwouldthereforebe,firstly,toimplementthefinancedirector’sproposalsand,secondly,tofinancethecapitalexpenditurefromalong-termsource.Considerationcouldalsobegiventousingsomelong-termdebtfinancetoreducetheoverdraftandtoreducethelevelofaccountspayable,currentlystandingat100days.(c)Whencreditisgrantedtoforeigncustomers,twoproblemsmaybecomeespeciallysignificant.First,thelongerdistancesoverwhichtradetakesplaceandthemorecomplexnatureoftradetransactionsandtheirelementsmeansforeignaccountsreceivableneedmoreinvestmentthantheirdomesticcounterparts.Longertransactiontimesincreaseaccountsreceivablebalancesandhencetheleveloffinancingandfinancingcosts.Second,theriskofbaddebtsishigherwithforeignaccountsreceivablethanwiththeirdomesticcounterparts.Inordertomanageandreducecreditrisks,therefore,exportersseektoreducetheriskofbaddebtandtoreducethelevelofinvestmentinforeignaccountsreceivable.Manyforeigntransactionsareon‘openaccount’,whichisanagreementtosettletheamountoutstandingonapredetermineddate.Openaccountreflectsagoodbusinessrelationshipbetweenimporterandexporter.Italsocarriesthehighestriskofnon-payment.Onewaytoreduceinvestmentinforeignaccountsreceivableistoagreeearlypaymentwithanimporter,forexamplebypaymentinadvance,paymentonshipment,orcashondelivery.Thesetermsoftradeareunlikelytobecompetitive,however,anditismorelikelythatanexporterwillseektoreceivecashinadvanceofpaymentbeingmadebythecustomer.Onewaytoacceleratecashreceiptsistousebillfinance.Billsofexchangewithasignedagreementtopaytheexporteronanagreedfuturedate,supportedbyadocumentaryletterofcredit,canbediscountedbyabanktogiveimmediatefunds.Thisdiscountingiswithoutrecourseifbillsofexchangehavebeencountersignedbytheimporter’sbank.Documentarylettersofcreditareapaymentguaranteebackedbyoneormorebanks.Theycarryalmostnorisk,providedtheexportercomplieswiththetermsandconditionscontainedintheletterofcredit.Theexportermustpresentthedocumentsstatedintheletter,suchasbillsoflading,shippingdocuments,billsofexchange,andsoon,whenseekingpayment.Aseachsupportingdocumentrelatestoakeyaspectoftheoveralltransaction,lettersofcreditgivesecuritytotheimporteraswellastheexporter.Companiescanalsomanageandreduceriskbygatheringappropriateinformationwithwhichtoassessthecreditworthinessofnewcustomers,suchasbankreferencesandcreditreports.Insurancecanalsobeusedtocoversomeoftherisksassociatedwithgivingcredittoforeigncustomers.Thiswouldavoidthecostofseekingtorecovercashduefromforeignaccountsreceivablethroughaforeignlegalsystem,wheretheexportercouldbeatadisadvantageduetoalackoflocalorspecialistknowledge.Exportfactoringcanalsobeconsidered,wheretheexporterpaysforthespecialistexpertiseofthefactorasawayofreducinginvestmentinforeignaccountsreceivableandreducingtheincidenceofbaddebts. 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第5题：
Telephone Billing Statement_______city Phone Cellular
City Phone Cellular
Department of Billing Services
51 Dublin St．，Suite 301
Springfield，WI
Invoice Date：08—15—2006
Payment Due Date：09—14—2006
Customer Information
Name：Desire Eberhardt
Account Number：1 0003483一FFT"
Account Information
Current Charges：$6 1．59
Outstanding Balance：$35．08
Total Amount Owed：$96．67
Pay your bill online at WWW．cpcellular．tom and receive a discount of 3?fore taxes are added．If you have questions about this or other City Phone Cellular policies，please contact our customer service department at 1-888—349—5959．
Billing Summary Amount Owed
Current Charges：
City Phone Premium Cellular Package$49．95
State Taxes$5．65
Service Fee$5．99
Total Current Charges$6 1．59
Previous Charges：
Balance as of Last Month$55．08
Payment Received Last Month$20．00
Outstanding Balance$35．08
Total Amount Owed$96．67
How much did Ms．Eberhardt pay last month?A.$20．00
B.$35．08
C.$55．08
D.$61．59答案：A解析：题目问上个月缴纳的金额，因此要快速浏览各个项目，找出相对应的数字。第五段第三句中指出上个月支付的金额是20美元，故选A。 -
第6题：
What does the FREQ column show when running the tprof option?（）
- A、 Total amount of Ticks used by all users
- B、 Total amount of Ticks used by all processes
- C、 Total amount of Ticks used by a specific user
- D、 Total amount of Ticks used by a specific type of process
正确答案:D -
第7题：
What does the FREQ column show when running the tprof option? （）
- A、Total amount of Ticks used by all users
- B、Total amount of Ticks used by all processes
- C、Total amount of Ticks used by a specific user
- D、Total amount of Ticks used by a specific type of process
正确答案:D -
第8题：
You design a SQL Server 2008 Reporting Services （SSRS） solution. You create a report by using Microsoft Visual Studio .NET 2008. The report contains the following components： A dataset named Customer that lists all active customers and their details. The dataset accepts no parameters. A dataset named SalesHistory that lists all sales transactions for a specified time period and accepts year and month as parameters. You need to ensure that a summary of sales transactions is displayed for each customer after the customer details. Which component should you add to the report？ （）
- A、 List
- B、 Table
- C、 Matrix
- D、 Subreport
正确答案:D -
第9题：
单选题Which of the following about Mr. Zhu is NOT true?AMr. Zhu also lives on a scholarship.
BMr. Zhu is from Xi’an.
CMr. Zhu receives around 1 200 dollars per month.
正确答案： B解析：
Mr. Zhu提到他每月得到1200英磅，而不是1200美元，因此选项C错误。
【录音原文】
Delia Robinson: It’s 18:30 GMT and welcome to BBC’s Overseas Students at British Universities. I’m Delia Robinson. In our series of broadcast Overseas Students at BritishUniversitiesyesterday, we talked about students from Russia. Today, we will have an interview with four Chinese students that are studying at the University of Oxford. We only want to concentrate on one aspect only. We all know that China is still a developing country. For a student from a country where the average income is much lower than that in Britain, how does he or she finance their studies? First we would like to introduce Mrs. Wang. Mrs. Wang, how do you manage to finance your studies?
Mrs. Wang: I do not have to work and can completely concentrate on my studies. I belong to the lucky ones that were chosen by our working unit back home in China to apply for a government scholarship. Students like me are mostly older. Most of us already finished our university studies in China before coming to Britain for research work or for continued professional training. I am a physicist and does some research on plasma-physics. My government pays me 1000 pounds each month. With this money I finance my expenses. I will stay for one year in Oxford and will then return to my former Chinese institute in Shanghai.
Delia Robinson:Thank you very much, Mrs. Wang. Next we want to introduce Mr. Zhu. He was provided with a scholarship from the British Council. Unlike Mrs. Wang, He had to pass the IELTS (International English Language Testing System), since he wanted to graduate in Oxford. Before coming to Britain he had already taken part in a one-year IELTS preparation course in Xi’an, his hometown. He is now supported with 1200 pounds each month. -
第10题：
填空题The equator receives about the same amount of sunlight all year.____正确答案： D解析：
根据题干信息“the same amount of sunlight”可以定位到D段“This effect is ... at the poles, since the equator receives about the same amount of sunlight all year”，由此可知，赤道附近一年之中所接收的太阳光都是没有变化的，故匹配段落为D。 -
第11题：
单选题You design a SQL Server 2008 Reporting Services （SSRS） solution. You create a report by using Microsoft Visual Studio .NET 2008. The report contains the following components： A dataset named Customer that lists all active customers and their details. The dataset accepts no parameters. A dataset named SalesHistory that lists all sales transactions for a specified time period and accepts year and month as parameters. You need to ensure that a summary of sales transactions is displayed for each customer after the customer details. Which component should you add to the report？ （）AList
BTable
CMatrix
DSubreport
正确答案： D解析： 暂无解析 -
第12题：
单选题What does the FREQ column show when running the tprof option?（）ATotal amount of Ticks used by all users
BTotal amount of Ticks used by all processes
CTotal amount of Ticks used by a specific user
DTotal amount of Ticks used by a specific type of process
正确答案： C解析： 暂无解析 -
第13题：
听力原文：W: Well, yes. What about interests on those accounts? I'm interested in fixed time deposits accounts.
M: There are three kinds of fixed deposits, Madame. They are three-month, six-month and twelve-month deposits. The interest on a three-month deposit is 4.5% per annum, on six month 5%, on twelve month 5.5%.
Q: What is the interest rate on a six month deposit?
(12)
A．4%.
B．4.5%.
C．5%.
D．5.5%.
正确答案：C
解析：根据男士回答"On six month 5%"，可知答案为C选项。 -
第14题：
In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.()
正确答案：错
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第15题：
Which statement describes how RSVP guarantees bandwidth reservations?()A. It polices each individual session to an explicit rate.
B. It does not police, but never allows link oversubscription.
C. It polices the aggregate rate of all sessions to an explicit rate.
D. It does not police, but limits the amount of reservable bandwidth.
参考答案：D
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第16题：
The managers were discussing the plan which they all wanted to see ____________ out that month.A.to be carried
B.to carry
C.carrying
D.carry答案：A解析：考查被动语态和非谓语动词。Carry out的对象是plan，所以要用被动语态。这里是不定式短语作宾补，表示“将要被执行”。故选A。 -
第17题：
Telephone Billing Statement_______city Phone Cellular
City Phone Cellular
Department of Billing Services
51 Dublin St．，Suite 301
Springfield，WI
Invoice Date：08—15—2006
Payment Due Date：09—14—2006
Customer Information
Name：Desire Eberhardt
Account Number：1 0003483一FFT"
Account Information
Current Charges：$6 1．59
Outstanding Balance：$35．08
Total Amount Owed：$96．67
Pay your bill online at WWW．cpcellular．tom and receive a discount of 3?fore taxes are added．If you have questions about this or other City Phone Cellular policies，please contact our customer service department at 1-888—349—5959．
Billing Summary Amount Owed
Current Charges：
City Phone Premium Cellular Package$49．95
State Taxes$5．65
Service Fee$5．99
Total Current Charges$6 1．59
Previous Charges：
Balance as of Last Month$55．08
Payment Received Last Month$20．00
Outstanding Balance$35．08
Total Amount Owed$96．67
The August Shipment has just __________from Pusan and is waiting in the receiving dock.A.examined
B.delayed
C.sent
D.arrived答案：D解析：根据句意可知，八月份装载的货物已经从釜山运过来。 -
第18题：
A DBA has been asked to create a table which will contain a substantial amount of detailed sales information for each calendar month and maintain it to contain only the last 12 months. Which of the following methods will facilitate the online removal of the oldest month’s data?（）
- A、Create an MQT that selects the oldest month of data with the REFRESH IMMEDIATE option.
- B、Create 12 separate tables, create a view based on all 12, drop the table with the oldest month's data then drop and re- create the view.
- C、Create a range partitioned table, partitioned by month, and use the ALTER TABLE statement to detach the oldest month and attach storage for new data.
- D、Create a single table, extract the data to be retained using UNLOAD with a SELECT statement, drop and re-create the table then load only the data to be retained.
正确答案:C -
第19题：
You would like to display the system date in the format "Monday, 01 June, 2001".Which SELECT statement should you use?（）
- A、SELECT TO_DATE(SYSDATE, 'FMDAY, DD Month, YYYY') FROM dual;
- B、SELECT TO_CHAR(SYSDATE, 'FMDD, DY Month, 'YYYY') FROM dual;
- C、SELECT TO_CHAR(SYSDATE, 'FMDay, DD Month, YYYY') FROM dual;
- D、SELECT TO_CHAR(SYSDATE, 'FMDY, DDD Month, YYYY') FROM dual;
- E、SELECT TO_DATE(SYSDATE, 'FMDY, DDD Month, YYYY') FROM dual;
正确答案:C -
第20题：
You are responsible for implementing maintenance jobs on a SQL Server 2005 database server. Certain jobs run every Sunday and other jobs run at the beginning of every month. You need to schedule the jobs in the way that uses the least amount of administrative effort. What should you do？（）
- A、Create a job schedule that runs every Sunday.Assign weekly tasks to this schedule.Create a second schedule that runs on the first day of every month. Assign monthly tasks to this schedule.
- B、Create a job for each task that runs once a day. Use a Transact-SQL statement to check the date and day of the week. If the day is either a Sunday or the first day of the month， execute the code.
- C、Create a job schedule that runs once a day. Assign jobs to this job schedule. If the day is either a Sunday or the first day of the month， execute the jobs.
- D、Create a job for each task that runs once a week on Sunday. Add a second job schedule that runs the job on the first of the month
正确答案:A -
第21题：
问答题Judy plans to visit the National Gallery once each month in 2012 except in July and August when she plans to go three times each. A single admission costs $3.50, a pass valid for unlimited visits in any 3-month period can be purchased for $18, and an annual pass costs $60.00. What is the least amount, in dollars, that Judy can spend for her intended number of visits? dollars正确答案： 49.50解析：
根据题干可知，2012年，Judy共打算参观国家美术馆 16 次，那么根据题意，每次都购买入馆费的话需要花费16×$3.50=$56,这显然比办理年卡（$60.00）花费少；假如Judy在6-8月期间办理月卡，其余月份每次支付入馆费，那么她的总花费为$18+(9×$3.50)=$49.50；由此可见，最少的花费为$49.50。 -
第22题：
单选题You are responsible for implementing maintenance jobs on a SQL Server 2005 database server. Certain jobs run every Sunday and other jobs run at the beginning of every month. You need to schedule the jobs in the way that uses the least amount of administrative effort. What should you do? （）ACreate a job schedule that runs every Sunday. Assign weekly tasks to this schedule. Create a second schedule that runs on the first day of every month. Assign monthly tasks to this schedule.
BCreate a job for each task that runs once a day. Use a Transact-SQL statement to check the date and day of the week. If the day is either a Sunday or the first day of the month, execute the code.
CCreate a job schedule that runs once a day. Assign jobs to this job schedule. If the day is either a Sunday or the first day of the month, execute the jobs.
DCreate a job for each task that runs once a week on Sunday. Add a second job schedule that runs the job on the first of the month.
正确答案： C解析： 暂无解析 -
第23题：
单选题The cooling water jacket is common to all the cylinders but there are often （） to ensure that each cylinder receives the right amount and flow of water.Adividing walls
Bdivided walls
Cdividing liners
Ddivided jackets
正确答案： A解析： 暂无解析